Research Of The Performance Evaluation Of Local Audit Institutions Based On "Immune System" Theory

State audit is essentially the“immune system" of a country's economic and social operation,which has the revelation,protection and prevention against obstacles,contradictions and risks in the process of economic and social operation.As the executor of the state audit,the performance of audit institutions greatly affects the "immune" function of state audit.Therefore,it's necessary to consummate the performance evaluation of state audit institutions,and then promote the construction of audit institutions,enhance the level of audit supervision.Paper tries to build a performance evaluation index system of local audit institutions based on the theory of "immune theory".With local audit institutions of 30 provinces,cities,districts(countries)as sample,using data envelopment analysis(DEA)method,to calculate the efficiency and individual functional efficiency of local audit institutions,and then analyze the performance of local audit institutions in China.Study shows that local audit institutions is in high overall efficiency,but still there is room to improve.Poor pure technical efficiency is the main reason for the negative effects on the performance.Besides,audit resource input redundancy and output shortage reflect the weakness of resource allocation ability of local audit institutions in China.The prevention efficiency and revelation efficiency is higher than protection efficiency,suggests that the "immune system" function of state audit does make a difference,"immune system" theory is verified reasonable orientation of audit work.Aimed at the possible causes of the poor performance of chinese local audit institutions which reflected by analysis results,this paper provide some advice from three aspects——improve the internal management,rational allocation of human resources and improve the audit results output.Including reforming the dual leadership system to improve the local organs of audit independence;integrating various professional talents from different sectors,absorbing and cultivating compound audit talents,strengthening external audit communication;guiding the auditors to change the concept of audit,encouraging them to pay more attention to prevent risks.There are still some defects of Performance evaluation work in chinese audit institutions,but believe that with the continuous development of the national audit theory,the performance management ability and level of audit institutions will continue to improve.